The Impact of Management Accounting System on SME’s Performance
- DOI
- 10.2991/978-2-494069-49-7_103How to use a DOI?
- Keywords
- Management Accounting System; Innovation; SMEs Performance
- Abstract
This study aims to examine the direct effect of the characteristics of the Management Accounting System (SAM) on the performance of SMEs. Further, this study also examines the role of innovation as a mediating variable. This study’s sample consists of managers or finance departments from SMEs in Rembang Regency. Associative research is used. In this study, quantitative data was collected through primary sources. In this study, data processing algorithms were calculated utilizing SEM-based variants (SEM PLS) and a smart PLS software program. The study’s findings support the concept that management accounting systems influence the performance of SMEs. The ability to innovate moderates the indirect influence of management accounting systems on the performance of SMEs. This research’s contribution is projected to aid SMEs by focusing on innovation strategies, management accounting systems in SME decision making connected to performance, and competitive advantage of SMEs.
- Copyright
- © 2023 The Author(s)
- Open Access
- Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.
Cite this article
TY - CONF AU - Siti Alliyah AU - Nurma Gupita Dewi PY - 2022 DA - 2022/12/29 TI - The Impact of Management Accounting System on SME’s Performance BT - Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021) PB - Atlantis Press SP - 628 EP - 633 SN - 2352-5398 UR - https://doi.org/10.2991/978-2-494069-49-7_103 DO - 10.2991/978-2-494069-49-7_103 ID - Alliyah2022 ER -